INFORMATION SYSTEM NOTES
CONTROL IN INFORMATION SYSTEM
Controlling information systems involves implementing various measures to ensure the confidentiality, integrity, and availability of data within an organization. This process is crucial for protecting sensitive information, maintaining regulatory compliance, and safeguarding against unauthorized access or data breaches.
In information systems and IT governance, controls are put in place to ensure the security, reliability, and integrity of data and systems. Two broad categories of controls are application controls and general controls.
- Application Controls:
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- Input Controls: These controls validate and ensure the accuracy, completeness, and validity of data entered into a system. Examples include data validation checks, field edits, and input masks.
- Processing Controls: These controls ensure that data processing within an application is accurate and complete. Examples include reconciliation procedures, balancing routines, and transaction logs.
- Output Controls: These controls ensure the accuracy, completeness, and secure distribution of system outputs. Examples include report distribution controls, encryption of sensitive output, and digital signatures on documents.
- Interface Controls: When multiple applications or systems interact, interface controls help ensure the integrity of data exchanged. Examples include data validation checks, reconciliation of data between systems, and error handling mechanisms.
- General Controls:
- Access Controls: General access controls govern the overall access to the information system, including user authentication, authorization, and access management. This helps prevent unauthorized access to sensitive data or critical system functions.
- Change Management Controls: These controls manage the process of making changes to the information system. This includes formalized procedures for requesting, testing, approving, and implementing changes to hardware, software, or configurations.
- Security Awareness and Training: General controls also involve educating and training personnel on security policies, procedures, and best practices. This ensures that employees are aware of potential security risks and know how to follow security protocols.
- Physical Security Controls: These controls safeguard the physical infrastructure of the information system, including data centers, servers, and networking equipment. Physical security measures may include surveillance, access controls, and environmental controls (e.g., fire suppression systems).
- Incident Response and Disaster Recovery: Controls in this category focus on preparing for and responding to security incidents and disasters. This includes the development of incident response plans, backup and recovery procedures, and regular testing of these measures.
- System Development and Maintenance Controls: These controls ensure that systems are developed, tested, and maintained in a secure manner. This involves incorporating security into the software development life cycle, conducting code reviews, and testing for vulnerabilities.
- IT Governance Controls: IT governance controls ensure that there is a framework in place to align IT strategy with organizational goals. This includes oversight mechanisms, risk management practices, and compliance monitoring.
Both application controls and general controls are essential for establishing a comprehensive and effective internal control environment within an organization. They work together to address specific risks associated with individual applications as well as overarching risks related to the overall information system and IT infrastructure. The combination of these controls helps organizations safeguard their assets, maintain data integrity, and ensure the confidentiality of sensitive information.